System Development Review
A system development review involves an evaluation of the development
process as well as the product proposed by the project. Consideration
is also given to the general controls over a new application, particularly
if a new operating environment or technical platform will be used.
General Controls Review
A general controls review is a review of the controls that govern
the development, operation, maintenance, and security of application
systems in a particular environment. This type of audit might involve
reviewing a data center, an operating system, a security software
tool, or processes and procedures (such as the procedure for controlling
production program changes), etc.
Application Controls Review
The application controls review is a review of controls for a specific
application system. This would involve an examination of the controls
over the input, processing, and output of system data. Data communications
issues, program and data security, system change control, and data
quality issues are also considered.
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